1 Individual Florida counties and certain cities may impose a Local Option tax on the Rental or lease of living, sleeping or housekeeping accommodations for a term of six months or less. These taxes, often called Local Option Transient Rental taxes, include the tourist development tax, convention development tax, tourist impact tax, and municipal resort tax. The Local tax imposed is in addition to the 6% state sales tax and any applicable discretionary sales surtax. For the counties shaded in gray in the chart below, the Local Option Transient Rental taxes are reported and remitted to the Florida Department of Revenue (DOR). For all other counties, the Local Option Transient Rental taxes are reported and remitted directly to the county ; however, sales tax and discretionary sales surtax on Transient rentals are always reported and remitted to the Department.
2 Each county that has a tax rate change or has changed the collection and administration of the tax, is indicated in bold. If the Local Option Transient Rental tax is collected by the county , contact that county to verify the tax rate. Not all counties notify the Department of changes in their Local Option Transient Rental tax rate. county Name Local Option Transient Rental Tax Rate Collected By county Name Local Option Transient Rental Tax Rate Collected By Alachua county Lee county Baker county Leon county Bay (1) county Levy DOR Bradford DOR Liberty N/A Brevard county Madison DOR Broward county Manatee county Calhoun N/A Marion county Charlotte county Martin county Citrus DOR Miami-Dade (2) county Clay county Monroe county Collier county Nassau (3) county Columbia DOR Okaloosa (4)
3 county Desoto DOR Okeechobee DOR Dixie DOR Orange county duval county Osceola county Escambia county Palm Beach county Flagler county Pasco county Franklin DOR Pinellas county Gadsden DOR Polk county Gilchrist DOR Putnam county Glades DOR St. Johns county Gulf county St. Lucie county Hamilton DOR Santa Rosa county Hardee DOR Sarasota county Hendry DOR Seminole county Hernando county Sumter N/A Highlands DOR Suwannee county Hillsborough county Taylor county Holmes DOR Union N/A Indian River county Volusia county Jackson DOR Wakulla DOR Jefferson DOR Walton (5) county Lafayette N/A Washington DOR Lake county (1) Bay: Applies only to ZIP codes 32401, 32404, 32405, 32407, 32408, 32410, and Bay county portion of 32413.
4 (2) Miami-Dade: 4% for Surfside and Bal Harbour, 7% for Miami Beach, and 6% for the rest of the county . (3) Nassau: Applies only to Amelia Island (ZIP code 32034). (4) Okaloosa: Applies only to the Okaloosa county Tourist Development Tax District. (5) Walton: 5% for ZIP codes 32459, 32550, 32454, 32461, and Walton county portion of 32413; and 2% for the rest of the county . DR-15 TDT R. 02/22 Local Option Transient Rental Tax Rates (Tourist Development Tax Rates ) For Local Option Transient Rental tax collected by the Florida Department of Revenue: The Transient Rental tax is filed and paid along with the 6% state sales tax and any discretionary sales surtax, using the Sales and Use Tax Return (Form DR-15). For questions, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.
5 For Local Option Transient Rental taxes collected by the county : The Transient Rental tax is reported and paid directly to the county ; however, the 6% state sales tax and any discretionary sales surtax is reported and paid to the Florida Department of Revenue using Line D. ( Transient Rentals) on the Sales and Use Tax Return (Form DR-15). For questions, contact the county imposing the Local Option tax. For more information regarding the taxability of Transient rentals, review Rule , Florida Administrative Code, available online at